Fred Winter Farms Limited

	Page
Statement of Financial Position	1—2
Notes to the Financial Statements	3—5

Registered number: 08410349

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		52,086		41,931

			52,086		41,931
CURRENT ASSETS
Stocks	5	28,679		35,885
Debtors	6	192,555		217,196
Cash at bank and in hand		30,209		23,069

		251,443		276,150
Creditors: Amounts Falling Due Within One Year	7	(171,156 )		(216,051 )

NET CURRENT ASSETS (LIABILITIES)			80,287		60,099

TOTAL ASSETS LESS CURRENT LIABILITIES			132,373		102,030

Creditors: Amounts Falling Due After More Than One Year	8		(15,310 )		-

NET ASSETS			117,063		102,030

CAPITAL AND RESERVES
Called up share capital	9		100		100
Income Statement			116,963		101,930

SHAREHOLDERS' FUNDS			117,063		102,030

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Fred Winter Farms Limited

Statement of Financial Position (continued)

As At 31 January 2026

For the year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.

On behalf of the board

Mr C B Winter

Director

18 August 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Fred Winter Farms Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08410349 . The registered office is 3 Pegasus House, Pegasus Court, Olympus Avenue, Warwick, Warwickshire, CV34 6LW.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	15% on reducing balance
Motor Vehicles	25% on reducing balance
Computer Equipment	33% on cost

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the income statement so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the income statement as incurred.

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 1)

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Fred Winter Farms Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 February 2025	92,351	8,490	208	101,049
Additions	18,400	-	-	18,400

As at 31 January 2026	110,751	8,490	208	119,449

Depreciation
As at 1 February 2025	54,485	4,495	138	59,118
Provided during the period	7,176	999	70	8,245

As at 31 January 2026	61,661	5,494	208	67,363

Net Book Value
As at 31 January 2026	49,090	2,996	-	52,086

As at 1 February 2025	37,866	3,995	70	41,931

5. Stocks

	2026	2025
	£	£
Stock	28,679	35,885

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	1,050	1,050
Amounts owed by participating interests	186,146	186,146
Other debtors	5,359	30,000

	192,555	217,196

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	7,020	4,389
Trade creditors	1,887	-
Bank loans and overdrafts	4,473	10,271
Amounts owed to group undertakings	20,213	20,213
Other creditors	136,419	162,139
Taxation and social security	1,144	19,039

	171,156	216,051

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Fred Winter Farms Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

8. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	15,310	-

9. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

10. Ultimate Controlling Party

The ultimate controlling party is Fred Winter Group Limited.

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